The widely acknowledged fact is that the economic growth based only on an export of the raw materials cannot be stable for a long time and thereupon the financial support of an innovative activity gets of a special urgency. In the innovative activity stimulation the tax system plays one of the key roles and it is urged to create the conditions for the innovative production demand and the economy modernizations.

Andrey Nechaev, Oksana Antipina (2016). Analysis of the Impact of Taxation of Business Entities on the Innovative Development of the Country, European Research Studies Journal Volume XIX Issue 1, 71-83